5 Break-Even Analysis Examples Across Different Industries
By James Blanckenberg · Published May 11, 2026
Theory is easier when you see it applied. Below are five worked break-even examples for very different businesses — coffee shop, SaaS, ecommerce, agency, and manufacturer. Each shows real numbers, the formula in action, and the surprising conclusions.
1. Coffee shop
A new café in a London side street.
| Monthly fixed costs (rent £4,000, two baristas £4,500, utilities £600, insurance £200) | £9,300 |
| Selling price per coffee | £3.50 |
| Variable cost (beans, milk, cup, lid) | £0.85 |
| Contribution margin per coffee | £2.65 |
| Break-even coffees per month | 3,510 |
3,510 / 30 = 117 coffees per day. Over an 8-hour peak window, that's ~15 coffees an hour, every hour. Reality check: a busy independent café does 150–250 coffees/day; a quiet one does 50. This shop needs to be busy, not just open.
2. SaaS startup
A pre-Series A SaaS product targeting small business owners.
| Monthly fixed (3 engineers $24k, hosting $1.5k, sales $6k, ops $5k) | $36,500 |
| Plan price | $99/mo |
| Variable cost per subscriber (Stripe + support) | $8 |
| Contribution per subscriber | $91 |
| Break-even subscribers | 401 |
401 paying subscribers covers everything. At 5% monthly churn, the startup needs to acquire 20+ new customers monthly just to stand still after hitting break-even. Customer acquisition cost is often the killer in SaaS, not the headline number.
3. Ecommerce (private label)
A skincare brand on Amazon FBA.
| Monthly fixed (founder $3k, ads agency $2k, software $400) | $5,400 |
| Selling price per bottle | $29.99 |
| Variable (cost $4 + Amazon fees $5.50 + shipping $3.50 + ads $3) | $16.00 |
| Contribution per bottle | $13.99 |
| Break-even bottles per month | 386 |
386 bottles = 13/day. Reachable, but only with consistent ad spend feeding the listing. Most new Amazon sellers underestimate the ad-spend portion of variable cost.
4. Marketing agency
A 6-person agency selling retainer packages.
| Monthly fixed (5 salaries £25k + founder draw £6k + rent + tools) | £36,000 |
| Average retainer price | £4,500/mo |
| Variable per client (freelance contractor + tools) | £500/mo |
| Contribution per client | £4,000 |
| Break-even clients | 9 |
Nine clients is the agency's threshold. Lose one, and the gap to find a replacement determines whether next month is profitable. Concentration risk: each client is 11%+ of revenue.
5. Manufacturer
A small workshop making bespoke office furniture.
| Monthly fixed (workshop rent, 2 craftspeople salaries, machinery lease) | $18,500 |
| Average sale price per desk | $1,800 |
| Variable cost per desk (timber, hardware, finish, delivery) | $650 |
| Contribution per desk | $1,150 |
| Break-even desks per month | 17 |
17 desks/month — about one every working day. Each craftsperson produces 8–10 desks/month, so two craftspeople = capacity for about 18, which only just covers break-even. Adding a third craftsperson would lift fixed costs but allow real profit.
What these examples have in common
- Most are tighter than they look on paper. Break-even is the floor — real businesses need a buffer above it.
- Concentration risk shows up in low-unit-count businesses. 9 agency clients or 17 desks/month means losing one customer hurts a lot.
- Variable costs are usually under-counted. First-time founders forget platform fees, ad spend, payment processing, and returns.
Run yours with the Break-Even Calculator — it generates a chart you can paste into a deck.
Written by
James BlanckenbergFounder, BusCalcTools
Founder of BusCalcTools and FinnCalc. Builds practical financial calculators for small business owners and freelancers across the US, UK, and South Africa.
Editorial review by: James Blanckenberg, Founder & Editor
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